Analisis Faktor-Faktor Diterminan Keresponan Laba

Yayat Supriyatna

Abstract


The purpose of this study was to examine the effect of factors that are thought to influence earnings responses, which consist of earnings persistence, growth opportunities, default risk, and systematic risk. The sample used in this study amounted to 150 observational data taken from 50 companies listed in the Property and Real Estate industry sector listed on the Indonesia Stock Exchange in 2017-2019. The research model used is the fixed effect multiple linear regression model. The results of the study state that the rise and fall of earnings response  can be explained by the variables of earnings persistence, growth opportunities, default risk, and systematic risk. Persistence and growth opportunity variables have a significant positive effect on earnings response, on the other hand, default risk and systematic risk variables have a significant negative effect on earnings response.

Keywords


Earnings Response (ERC), Earnings Persistence, Growth Opportunity, Default Risk, and Systematic Risk.

Full Text:

PDF

References


Al-Baidhani, A.M, A. Abdullah, M. Ariff, F.F. Cheng, Y. K. (2017). Review Of Earnings Response Coefficient studies. Corporate Ownership & Control, 14(3), 299 - 308 . https://doi.org/10.22495/cocv14i3c2a

Ball, R., and P. Brown. 1968. An Empirical Evaluation on Accounting Income Number. Journal of Accounting Research, 6 (2), pp: 159-178.

Cheng, F and Nasir, A. 2010. Earning Response Coefficients and The Financial Risks of China Commercial Banks. International Review of Business Research Papers, 6 (3), pp: 178-188.

Cho, J. Y. dan K. J. (1991). Earnings Response Coefficients: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 10, 85–116.

Delvira, Maisil dan Nelvirita. 2013. Pengaruh Risiko Sistematik, Leverage, dan Persistensi Laba terhadap Earnings Response Coefficient (ERC). Jurnal WRA, 1 (1), h: 129-153.

Diantimala, Yossi. 2008. Pengaruh Akuntansi Konservatif, Ukuran Perusahaan, dan Default Risk terhadap Koefisien Respon Laba (ERC). Jurnal Telaah & Riset Akuntansi Fakultas Ekonomi Universitas Syiah Kuala, 1 (1), h: 102- 112.

Faradilla, N. C., Shodiq, N., & Junaidi. (2017). Pengaruh Persistensi Laba, Growth Opportunities, dan Ukuran Perusahaan Terhadap Relevansi Nilai Laba Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Selama Periode 2013-2015). Jurnal Ilmiah Riset Akuntansi, 6(3), 121–134.

Fauzan dan Purwanto. 2016. Pengaruh Pengungkapan Csr, Timeliness, Profitabilitas, Pertumbuhan Perusahaan Dan Resiko Sistematik Terhadap Earning Response Coefficient (Erc) (Studi Empiris Pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (BEI) pada periode 2013-2014) Diponegoro Journal Of Accounting.

Harjanti, Theresia T., & Eduardus Tandelilin. 2007. Pengaruh Firm Size, Tangible Assets, Growth, Profitability, and Business Risk pada Struktur Modal Perusahaan Manufaktur di Indonesia: Studi Kasus di BEJ. Jurnal Ekonomi & Bisnis, Vol. 1, No. 1: 1-10. Kartini & Tulus Arianto. 2008

Hasanzade, M., Darabi, R., & Mahfoozi, G. (2013). Factors Affecting the Earnings Response Coefficient: An Empirical study for Iran. European Online Journal of Natural and Social Sciences, 2(3), 2551–2560. Retrieved from www.european-science.com

Jogiyanto, Hartono. 2007. Teori Portofolio dan Analisis Investasi, Yogyakarta: BPFE.

Ratnasari, 2017. Pengaruh persistensi laba, ukuran perusahaan, dan default risk terhadap earnings response coeficient pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Jurnal Prosiding Akuntansi, 3(2), 117- 124.

Salvatore, Dominick. 2012. Ekonomi Manajerial (Economic Managerial) dalam perekonomian Global. Penerbit Salemba Empat.

Suardana, Ketut Alit dan Dharmadiaksa, Ida Bagus. 2018. Earnings Response Coefficient: Analisis Faktor-Faktor Yang Mempengaruhinya. Jurnal Riset Akuntansi JUARA. Vol 8. No2. H: 1- 10

Suryani Fitriah. 2020. Pengaruh Kesempatan Bertumbuh Dan Leverage Terhadap Earnings Response Coefficient . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 3(1), 15 - 30. https://doi.org/10.29303/akurasi.v3i1.26

Susilawati, C. D. 2008. Faktor-faktor Penentu ERC. Jurnal Ilmiah Akuntansi, 7, (2): pp. 146-161

Sri Mulyani dan Nur Fadrijih. 2007. Faktor - Faktor yang Mempengaruhi Earnings Response Coefficient pada Perusahaan yang Terdaftar di BEJ. JAAI, 11 (1), h: 35-45.

Tandelilin, Eduardus. 2001. Analisis Investasi dan Manajemen Portofolio. Yogyakata: BPFE UGM.

Tania, 2018. Pengaruh Akuntansi Konservatif, Default Risk, Dan Profitabilitas Terhadap Earnings Response Coefficient (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2015) Jurnal Akuntansi, 2018 - ejournal.unp.ac.id

Tuti Mutia. 2016. Pengaruh Growth Opportunity, Profitabilitas, dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Properti di Bursa Efek Indonesia. Jurnal Manajemen Dan Keuangan, Vol.5, No.2,

Vivaldi, et,al (2017). Analisis regresi earnings response coefficient: ukuran perusahaan dan risiko default. (Survei pada perusahaan manufaktur sektor konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2011-2015. Jurnal e-Proceeding of Management, 4(2), 1692-1698




DOI: https://doi.org/10.17509/jpak.v10i2.45968

Refbacks

  • There are currently no refbacks.


Creative Commons License

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats